Thomas Pringle (Donegal, Independent)
Link to this: Individually | In context | Oireachtas source

113. To ask the Minister for Housing, Planning, and Local Government the expected revenue yield from an increase in the vacant site levy to 25% in a full year. [24143/24]

Alan Dillon (Mayo, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Under the vacant site levy provisions in the Urban Regeneration and Housing Act 2015 (the Act), planning authorities were empowered to apply a vacant site levy of 3% of the market valuation of relevant properties which were listed on local authority vacant site registers in 2018, which relevant owners were liable to pay in January 2019. The rate of the levy increased to 7% for sites listed on local authority vacant sites registers from 2019 onwards which site owners became liable to pay in January of the following year.

Based on the current legislative provisions under the Urban Regeneration and Housing Act 2015, the vacant site levy due nationally to local authorities in 2023, for properties on the register, in respect of 2022, at a rate of 7% of the market valuation of the properties listed on local authority vacant site registers was €9,171,525. Applying a rate of 25% in that year would have increased the amount due under the measure to €32,755,446.

It should be noted that the vacant site levy arrangements are due to be stood down and replaced by the new Residential Zoned Land Tax which is due to come into effect in 2025, with the Revenue Commissioners acting as collection agents. Under section 19 of the 2015 Act, unpaid vacant site levies due will remain a charge on the land in question until they are paid. My Department will continue to engage with local authorities to ensure that all outstanding levies due are paid.

Thomas Pringle (Donegal, Independent)
Link to this: Individually | In context | Oireachtas source

114. To ask the Minister for Housing, Planning, and Local Government the expected revenue yield from an increase in the derelict site levy to 20% in a full year. [24144/24]

Alan Dillon (Mayo, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Derelict Sites Act 1990 imposes a general duty on every owner and occupier of land to take all reasonable steps to ensure that the land does not become, or continue to be, a derelict site. The Act also imposes a duty on local authorities to take all reasonable steps, including the exercise of appropriate statutory powers, to ensure that any land within their functional area does not become, or continue to be, a derelict site. Local authority powers include requiring owners or occupiers to take appropriate measures on derelict sites, acquiring derelict sites by agreement, or compulsorily, and applying a derelict sites levy on derelict sites.

Based on the current legislative provisions under the Derelict Sites Act 1990, the derelict site levy due nationally to local authorities in 2023 at a rate of 7% of the market valuation of the properties listed on local authority derelict site registers was €5,619,898. Applying a rate of 20% in that year would have increased the amount due under the measure to €16,056,851.